In August, one of the processing departments at Knepp Corporation had beginning work in process inventory of $17,000 and ending work in process inventory of $13,000. During the month, $178,000 of costs were added to production.

In the department's cost reconciliation report for August, the total cost to be accounted for would be:

	$30,000
	$390,000
	$195,000
	$373,000